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        <h1>Appellate Court Allows Deduction of Packing Charges in Wholesale Price Calculation</h1> <h3>IN RE : WINGS WEAR PVT. LTD.</h3> IN RE : WINGS WEAR PVT. LTD. - 1977 (1) E.L.T. (J 189) (Collr. Appl.) The judgment upheld the Asstt. Collector's order, stating that packing charges would be deducted from the wholesale cash price of goods manufactured by the appellants. The appellants were not allowed forwarding and freight charges due to having a wholesale cash market in Delhi.

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